BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 29, 1969
Full text
May 29, 1969 The Executive Director Joint Legislative-Executive Tax Commission Phoenix Building Intramuros, Manila S i r : This refers to your letter of March 3, 1969 regarding the feasibility of consolidating all taxes and levies on timber of a particular group into just one schedule and determining the new rate. In effect, the proposition would impose a single rate of tax for the forest charges, reforestation charges and forestry information fund fee. In reply, I have the honor to inform you that it is the position of this Office that the consolidation of the three fees or charges into a single tax, fee or charge is not feasible, the reason being that the reforestation charges and forestry information fund fee are special funds for special purposes and they are not strictly internal revenue taxes that go into National Treasury for the general operations of the Government. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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